UK Document Retention Periods: The Complete Guide by Document Type

Getting document retention right is fundamental to document management GDPR compliance. Keep records too long and you're breaching GDPR. Destroy them too early and you're breaching your legal obligations. This guide gives you the retention periods for common UK business document types.

Important note

Retention requirements change. This guide reflects current guidance but always verify against current HMRC, ICO, and sector regulator guidance for your specific circumstances. When in doubt, seek legal advice.

Financial and Tax Records

Document Type	Retention Period	Authority
VAT records	6 years	HMRC
Company accounting records	6 years (private) / 3 years (public)	Companies Act 2006
Self-assessment tax returns	5 years after 31 Jan submission deadline	HMRC
PAYE records	3 years after end of tax year	HMRC
P60s and P11Ds	3 years after end of tax year	HMRC
Payroll records (employer)	6 years	HMRC / Employment law
Purchase invoices	6 years	HMRC
Bank statements	6 years	HMRC
Capital allowance records	Life of asset + 6 years	HMRC

Employment Records

Document Type	Retention Period	Notes
Personnel files	6 years after employment ends	Limitation Act 1980
Recruitment records (unsuccessful)	6 months–1 year	Discrimination claim risk period
Training records	Duration + 6 years	Longer if health & safety related
Disciplinary records	6 years after employment ends	Employment tribunal limitation period
Right to work checks	Duration + 2 years	Home Office requirement
DBS check records	6 months (result only, not detail)	DBS Code of Practice

Legal and Contracts

Document Type	Retention Period	Notes
Simple contracts	6 years after expiry	Limitation Act 1980
Deeds	12 years after expiry	Limitation Act 1980
Insurance policies	Duration + 3 years minimum	Longer for EL policies (40 years)
Employer's liability insurance	40 years	Mesothelioma/asbestos claim risk
Minutes of board meetings	Permanent (Companies Act)	Required for life of company

Health and Safety

Document Type	Retention Period
Accident book / RIDDOR reports	3 years from date of entry
H&S training records	Duration of employment + 6 years
Risk assessments	While current + 5 years after superseded
Asbestos records	Life of building / 40 years minimum
COSHH records	40 years (if hazardous exposure)

Healthcare Records

Record Type	Retention Period
Adult patient records (NHS)	8 years after last treatment
Children's records	Until 25th birthday (26th if treatment ended at 17)
Maternity records	25 years
Mental health records	20 years after last contact

How to Implement Retention in Your DMS

A document management system with retention labels automates all of the above. You assign a retention label to each document type when scanning — the label contains the retention period. The DMS automatically flags documents for review when they expire and can be configured to auto-delete or archive. This eliminates the risk of over-retention (GDPR breach) or premature deletion (legal obligation breach) without any manual calendar management.